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Article
Publication date: 1 April 1992

Integrating Ethics into the Business School Curriculum

Milton H. Snoeyenbos

To justify fully the inclusion of a business ethics course in thebusiness school curriculum, it is necessary that the course achieve fourgoals. Yet two of these goals are…

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Abstract

To justify fully the inclusion of a business ethics course in the business school curriculum, it is necessary that the course achieve four goals. Yet two of these goals are not even addressed in the business ethics texts used today in business ethics courses. The other two goals are addressed in business ethics texts, and research indicates these goals are achievable. The best way to realize these attainable goals is to incorporate the teaching of ethics into regular business courses.

Details

Journal of Management Development, vol. 11 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/02621719210014095
ISSN: 0262-1711

Keywords

  • Business schools
  • Ethics
  • Management development

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Article
Publication date: 2 May 2017

Analysing the inclusion of stand-alone courses on ethics and CSR: A study of the MBA curricula of the Financial Times top-ranked business schools

Manuel Larrán Jorge, Francisco Javier Andrades Peña and Maria Jose Muriel de los Reyes

This paper aims to examine how the Master of Business Administration (MBA) curricula of top-ranked business schools are offering stand-alone courses on ethics and…

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Abstract

Purpose

This paper aims to examine how the Master of Business Administration (MBA) curricula of top-ranked business schools are offering stand-alone courses on ethics and corporate social responsibility (CSR). To provide additional evidence, this study tests some hypotheses to contrast the effect of different variables on the inclusion of stand-alone courses on ethics and CSR. Also, the paper provides a comparative analysis in two ways: one comparison aims to analyse how the presence of ethics and CSR stand-alone courses in the MBA programmes over the past 10 years has evolved, and the other comparison seeks to explore whether there are differences between different rankings with regard to the inclusion of ethics and CSR stand-alone courses in the MBA curricula.

Design/methodology/approach

A Web content analysis was conducted on the curricula of 92 of the top 100 global MBA programmes ranked by the Financial Times in their 2013 ratings.

Findings

The findings show that there is a trend towards the inclusion of stand-alone courses on CSR and ethics as electives. Empirically, the findings suggest that the presence of ethics and CSR elective stand-alone subjects in the MBA programmes is explained by the following variables: public/private, business school’s accreditation and cultural influence. Comparatively, the findings suggest that requiring CSR and business ethics stand-alone courses in the MBA programmes ranked by the Financial Times have not increased over the past 10 years. In addition, when we have compared the results of this study with other rankings, we have appreciated that there are important differences between top MBA programmes in accordance with the aims and scope of rankings.

Originality/value

The findings of this study seem to suggest that business schools included in the Financial Times ranking have not changed their view based on a shareholder approach, which is focused on providing an economics-centred training.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/SAMPJ-05-2015-0033
ISSN: 2040-8021

Keywords

  • Ethics education
  • Education for sustainability
  • Business schools
  • MBA
  • Financial Times

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Article
Publication date: 1 August 1995

Practical reason in practice: reflections on a business ethics course

Richard C. Warren

Shares reflections and experiences on teaching a business ethicscourse to students of business over the past three years in the hopethat wider debate about this aspect of…

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Abstract

Shares reflections and experiences on teaching a business ethics course to students of business over the past three years in the hope that wider debate about this aspect of management learning will establish its place in the business education curriculum. Considers the problems of teaching ethics in an occupation where there is no commonly accepted code of ethics. Discusses design, aims and objectives of a business ethics course and describes and reflects on aspects of the process and content of the course with a view to improving its practice in the future.

Details

Education + Training, vol. 37 no. 6
Type: Research Article
DOI: https://doi.org/10.1108/00400919510092280
ISSN: 0040-0912

Keywords

  • Business education
  • Business ethics

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Article
Publication date: 11 January 2016

Including ethics in banking and finance programs: teaching “we shouldn’t win at any cost”

Grainne Oates and Roshanthi Dias

The purpose of this paper is to identify whether ethics is incorporated into the curriculum in postgraduate banking and finance programmes. There is growing concern that…

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Abstract

Purpose

The purpose of this paper is to identify whether ethics is incorporated into the curriculum in postgraduate banking and finance programmes. There is growing concern that moral failure preceded the global financial crisis with waves of ethical scandals overwhelming the global banking industry highlighting a lack of integrity. Consequently, banking and financial institutions have received much criticism for focusing on higher financial returns that bring personal rewards with significant costs to the majority of society.

Design/methodology/approach

The population for this study is Australian universities offering banking and finance postgraduate programs. The data for this study were collected from information available on university websites. The study uses content analysis to examine course content in 897 courses offered within banking and finance programmes.

Findings

Findings reveal that 809 (90 per cent) out of 897 courses do not incorporate ethics into banking and finance programmes. Most of the 88 courses incorporating ethics as include the course as “core”, with a relatively small number offering ethics as an “elective”. Only a few courses were offered as stand-alone ethics courses. It appears from the information available that little focus is given to assessment of ethics.

Originality/value

This is the first study to explore whether ethics is featured in postgraduate banking and finance programmes.

Details

Education + Training, vol. 58 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/ET-12-2014-0148
ISSN: 0040-0912

Keywords

  • Ethics
  • GFC
  • Education
  • Banking and finance
  • Ethical decision-making

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Book part
Publication date: 6 March 2017

Integrating Leadership Topics into an Accounting Ethics Course – Preparing Students for a Challenging Profession

Patrick T. Kelly

This chapter examines the integration of leadership topics into an accounting ethics course. Literature review, course review, student feedback. Both practitioners and…

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Abstract

This chapter examines the integration of leadership topics into an accounting ethics course. Literature review, course review, student feedback. Both practitioners and educators have called for broader education of accounting students in general, and student learning of leadership and interpersonal skills in particular, to prepare students who are entering the profession. I have used the leadership topics and activities discussed in this chapter in a stand-alone ethics course in a graduate business program, but they could also be integrated into an undergraduate course. I provide details regarding course content and delivery, including a weekly schedule of accounting ethics and leadership readings, short cases, and leadership/ethics case research topics. Many of the leadership and ethics subjects in the course are expected to be addressed in the accounting workplace – exploring these topics helps better prepare students to confront future challenges. Although both practitioners and educators have called for broader education of accounting students in general, and student learning of leadership and interpersonal skills in particular, little progress has been made in this area. This chapter contributes to this area by highlighting the value of integrating leadership topics into an accounting ethics course.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
DOI: https://doi.org/10.1108/S1085-462220170000020007
ISBN: 978-1-78714-180-3

Keywords

  • Accounting ethics education
  • teaching accounting ethics
  • leadership and accounting ethics

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Article
Publication date: 26 October 2010

The effect of ethics courses on the ethical judgement‐making ability of Malaysian accounting students

Maisarah Mohamed Saat, Stacey Porter and Gordon Woodbine

The paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and their impact on ethical judgement‐making ability.

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Abstract

Purpose

The paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and their impact on ethical judgement‐making ability.

Design/methodology/approach

Third‐year accounting students from six Malaysian universities participated in a pre‐ and post‐ethics course study. The sample consisted of four universities which provide an ethics course (experiment group) and two universities which do not provide an ethics course (control group). Rest's Defining Issues Test instrument was employed and the p‐score was calculated. Univariate tests were used to compare levels of ethical judgement‐making ability.

Findings

Students who attended an ethics course improved significantly in their ethical judgement‐making ability compared to students who did not attend the course. Male students, non‐Muslim students and students in private universities benefit more from attending an ethics course compared to their female and Muslim students and those students in public universities.

Research limitations/implications

The findings indicate that providing ethics courses reshapes the ethical thinking of future accountants and thus are likely to improve the local ethical climate amongst professionals in the field. Results indicate significant improvements in cognitive moral development, although many students continue to apply conventional (Stage 4) reasoning skills when dealing with issues. The research provides a positive signal to the accounting faculties indicating that their effort in inculcating ethical values is worthwhile and this endeavour has to continue.

Originality/value

This study involves a controlled field study of a unique group of Malaysian accounting students and applies Kohlberg's theory of moral development to demonstrate the effect of an ethics intervention. Particular attention was given to examining conventional (Stage 4) judgment‐making processes and how this appears to be influenced by religious affiliation and university type. This adds value to the ethics literature as there are only a few studies examining the merits of Stage 4 reasoning. Most importantly, it helps to fill a gap in the literature by providing both cross‐sectional and longitudinal data from multiple samples of ethics classes, using both experiment and control groups.

Details

Journal of Financial Reporting and Accounting, vol. 8 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/19852511011088361
ISSN: 1985-2517

Keywords

  • Universities
  • Students
  • Accounting
  • Ethics
  • Malaysia

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Book part
Publication date: 20 May 2011

Faculties’ Perceptions of Ethics in the Accounting Curriculum: A Japanese Study

Satoshi Sugahara and Gregory Boland

This study examines the perceptions of accounting faculties toward ethics education, the extent of ethics coverage and reasons why ethics should (or should not) be taught…

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Abstract

This study examines the perceptions of accounting faculties toward ethics education, the extent of ethics coverage and reasons why ethics should (or should not) be taught in Japanese tertiary schools. Data for this research was collected from faculties that primarily teach accounting in Japanese tertiary schools in 2009. The results indicate that over 90% of accounting faculties believe that ethics should be taught within the accounting curriculum. In terms of how ethics should be delivered survey participants believed in a more holistic approach, which would encompass the benefits of teaching it as both a stand-alone course and integrating it with other relevant courses. This outcome is in direct contrast to the results obtained from previous studies undertaken outside of Japan. Of particular interest was the fact that the current survey revealed that only 55.2% of respondents actually intend to incorporate ethics into their accounting courses in the foreseeable future. This research successfully adds value to the shortage of literature existing on the perceptions of ethics education among Japanese accounting faculties.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
DOI: https://doi.org/10.1108/S1574-0765(2011)0000015010
ISBN: 978-1-78052-005-6

Keywords

  • Accounting ethics
  • ethics education
  • stand-alone courses
  • accounting curriculum
  • Japan

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Book part
Publication date: 4 December 2020

What Should be Taught in Courses on Social Ethics?

Alan Tapper

The purpose of this paper is to discuss the concept and the content of courses on ‘social ethics’. It will present a dilemma that arises in the design of such courses. On…

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Abstract

The purpose of this paper is to discuss the concept and the content of courses on ‘social ethics’. It will present a dilemma that arises in the design of such courses. On the one hand, they may present versions of ‘applied ethics’; that is, courses in which moral theories are applied to moral and social problems. On the other hand, they may present generalised forms of ‘occupational ethics’, usually professional ethics, with some business ethics added to expand the range of the course. Is there, then, not some middle ground that is distinctively designated by the term ‘social ethics’? The article will argue that there is such a ground. It will describe that ground as the ethics of ‘social practices’. It will then illustrate how this approach to the teaching of ethics may be carried out in five domains of social practice: professional ethics, commercial ethics, corporate ethics, governmental ethics, and ethics in the voluntary sector. The aim is to show that ‘social ethics’ courses can have a clear rationale and systematic content.

Details

Educating for Ethical Survival
Type: Book
DOI: https://doi.org/10.1108/S1529-209620200000024005
ISBN: 978-1-80043-253-6

Keywords

  • Moral theory
  • social ethics
  • professional ethics
  • commercial ethics
  • corporate ethics
  • public sector ethics
  • voluntary sector ethics

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Article
Publication date: 7 May 2019

Dichotomy in ethical perceptions of business students: an emerging country perspective

Sarwar Mehmood Azhar, Rubeena Tashfeen, Jaweria Khalid and Tashfeen Mahmood Azhar

The Corruption Perception Index (CPI) for 2016 shows Pakistan as among the more corrupt nations in the world with a ranking of 117 among 176 countries surveyed. This…

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Abstract

Purpose

The Corruption Perception Index (CPI) for 2016 shows Pakistan as among the more corrupt nations in the world with a ranking of 117 among 176 countries surveyed. This situation raises concerns about members of the society and especially about the business communities. This paper aims to examine whether the tendency to corruption is also prevalent amongst business students, the future leaders and executives of business organizations.

Design/methodology/approach

The study uses survey questionnaires in the manner of Parsa and Lankford (1999) to examine the ethical levels of business students. It uses Levene’s (1960) tests for equality of variances and the t-test for equality of means to examine whether there are difference in the ethical perceptions between: bachelors (BBA) and graduate (MBA) students; business students who have taken the ethics course and those who have not; and female and male students. The authors also examine the overall ethical perceptions of business students.

Findings

The results show that students seem to make a clear distinction in respect of what they consider as acceptable and unacceptable ethical behavior. They would not indulge in behavior that directly falls within the category of stealing, misusing of company’s resources and undertaking actions that are wrong or dishonest, which may stem from their religious indoctrination. However, they would consider as acceptable behavior the overlooking of safety violations, not telling on peers; and fudging of the truth to get the job done. The latter attitude appears to be in line with business objectives of achieving targets irrespective of the means employed and that inform business education. We do not find any differences between the behavior of women and men which may be the outcome of the same religious indoctrination and educational perceptions. While there is a difference in the ethical perceptions between students who have taken the ethics course and those who have not, the course is not able to counter the lack of ethics among business students. There is a need for some stronger measures to inculcate a set of ethical values within students. However, we did find that some of the unethical behavior is diluted at the MBA level in comparison to BBA students.

Originality/value

This study provides new insights into the ethical perceptions of students in an Islamic emerging country. There is a conflict between ethics conveyed through Islamic precepts, and the ethics of business education with a focus on profits/revenues, costs, performance and competition that endorses a Machiavellian attitude of achieving goals at any cost and the love of money (Tang and Chen, 2008). It is the first study to suggest a differentiation in the ethical behavior of business students that exhibit both ethical and unethical behavior. There appears to be a clear segregation between what students deem as acceptable and unacceptable ethical behavior that may result from their personal/religious beliefs, and their business attitudes that strongly informs their ethical behavior. It provides a basis for developing more customized and effective ethics courses in Pakistan and suggests more importantly that ethics needs to be integrated into business concepts imparted in business programs at universities.

Details

Journal of International Education in Business, vol. 12 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/JIEB-05-2018-0015
ISSN: 2046-469X

Keywords

  • Religion
  • Culture
  • Business ethics
  • Developing country
  • Business students
  • Gender

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Article
Publication date: 27 June 2019

Attitudes toward cheating among business students at a private Kenyan university

Maria Rosario Catacutan

This study aims to investigate attitudes toward cheating among business students at a private university in Kenya and examine if a significant difference exists in…

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Abstract

Purpose

This study aims to investigate attitudes toward cheating among business students at a private university in Kenya and examine if a significant difference exists in cheating perceptions among students who have completed one or two ethics courses, and those who have done none.

Design/methodology/approach

A total of 554 undergraduate business students participated in this research. Data were analyzed using descriptive statistics and the one-way ANOVA.

Findings

The results found that students perceived cheating in exam-related situations as quite serious, while cheating on written assignments was not considered a serious offence. Results of the one-way ANOVA indicate that there was a significant difference in the cheating perceptions ratings for the three groups. Post hoc comparisons using the Tukey HSD test indicate that the mean score for students who have done two ethics courses was significantly different from that of students who have done only one ethics course.

Practical implications

This study has a number of implications for educators and administrators. Ethics instruction cannot achieve its desired effect on student behavior without institutional support. Administrators also need to be cognizant of the influence that school environment has on student cheating. Faculty and university administrators can influence students’ behavior in the way they practice academic integrity in their teaching and administrative functions.

Originality/value

To the best of the author’s knowledge, this research is the first study to explore academic cheating at a private Kenyan university where ethics instruction is taught to undergraduate students.

Details

Journal of International Education in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JIEB-01-2019-0001
ISSN: 2046-469X

Keywords

  • Kenya
  • Business ethics education
  • Academic dishonesty
  • Cheating

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